The following account balances relate to the stockholders' equity accounts of Sheffield Corp. at year-end. Common stock, 10,500 and 10,000 shares, respectively, for 2022 and 2021 Preferred stock, 5,000 shares Retained earnings 2022 2021 $160,900 $135,400 137,500 137,500 295,700 253,800 A small stock dividend was declared and issued in 2022. The market price of the shares was $11,100. Cash dividends were $16,000 in both 2022 and 2021. The common stock has no par or stated value.